2025-09-04T11:11:26-07:00 2024-12-31 954040557 DAVID CARRILLO CPA 1740 WALNUT ST APT 2 BERKELEY CA 94709 990 2024-01-01 821271323 Shadetree Historical Artisan Development Engine SHAD 5105756202 48 5th Avenue Oakland CA 94606 Donna Smithey President 2025-09-04 true true David Carrillo P00707117 5105484940 X 2024 2025-03-06 01:10:19Z Donna Smithey 48 5th Avenue Oakland CA 94606 323323 false X https://www.shadetreeartisans.org/ X 2017 CA Mission:To provide and promote affordable housing to low-income residents of California, to manage and steward artist live-work spaces, and improve and preserve local cultural heritage. 7 0 0 0 71 5000 322971 318321 19 2 0 323061 323323 0 0 0 0 0 278054 463432 278054 463432 45007 -140109 3945964 4457387 4870349 5537127 -924385 -1079740 Mission:To provide and promote affordable housing to low-income residents of California, to manage and steward artist live-work spaces, and improve and preserve local cultural heritage. false false 263596 provide and promote affordable housing and manage artist live-work 263596 true false false false false false false false true false true false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false true 5 0 true 0 false false false false false false false 0 false false false false false false false X 7 0 false false false false false false false false false false false false false false false false false false CA Andrea Ingraham 5105756202 48 5th Avenue 21 Oakland CA 94606 X Donna Smithey President 40.00 0.00 X 71250 0 0 Pauline Anne Duke Director 5.00 0.00 X 0 0 0 Paul Arevalo Director 6.00 0.00 X 0 0 0 Phillip Christopher Director 5.00 0.00 X 0 0 0 Marcus Guillard President 5.00 0.00 X 0 0 0 Andrea Ingraham Treasurer 10.00 0.00 X 0 0 0 Teri Sage Secretary 5.00 0.00 X 0 0 0 71250 0 false false false 0 5000 5000 Rental income 531110 318321 318321 318321 2 2 0 0 0 0 0 0 0 0 323323 318323 0 0 0 0 0 0 0 0 0 0 0 6280 6280 5000 5000 0 0 0 0 847 847 3859 3859 0 0 112862 112862 0 0 0 184627 184627 0 70143 70143 79744 79744 Postage and Shipping 70 70 0 463432 263596 199836 0 33825 164758 227 10029 0 100000 100000 0 0 0 0 0 2402301 221882 2197191 2180419 0 0 0 291394 207598 1323327 1794583 3945964 4457387 159274 182706 6078 141188 4042235 4800000 236258 291394 548343 4870349 5537127 X -924385 -1079740 -924385 -1079740 3945964 4457387 X -140109 -15246 X false false false X 89 75 199 71 5000 5434 0 336948 337281 335335 322971 318321 1650856 0 0 337037 337356 335534 323042 323321 1656290 116009 80361 134463 93831 424664 47414 166914 107090 217923 539341 163423 247275 241553 311754 964005 692285 2 2 0 2 2 0 0 337037 337356 335534 323042 323323 1656292 0.41800 0.30100 0.00000 X Part I: Additional Information Form 990 Schedule A Part VIFacts & circumstances to support taxpayers claim as a pubic charity:Facts & circumstances #1 Although failing the support test in Part III, the taxpayer wishes to be considered a public charity based on facts and circumstances stated below:#1 -In preparing Form 990 Schedule A on behalf of my public charity client ( a low-income housing cooperative) I ran into a problem with the support calculations of Schedule A Part III. Following the instructions for Form 990 Schedule A Part III my client fails to meet the support test which eliminates it from qualifying as a public charity. The support calculations seem to be aimed at eliminating contributions of from disqualified persons and contribution exceeding $5000. Contribution are defined ( I think) as more or less gifts but the taxpayer's gross receipts are entirely composed of rents- on a standard quid pro quo basis. Rents are not gifts. The $5000 limitation doesn't make sense in this case i.e. $5000 represents monthly rent of $417 and which has the affect of eliminating all my clients income as public support and therefore disqualifying my client as a public charity Under the facts and circumstances above the taxpayer requests to be considered a qualified public charity for 2023.#2 The entity got its charity status as a 501(c)(3) organization with its 509(a)(2)public charity status per IRS Letter 947 dated October 23, 2017 based on the identical revenue sources it has been reporting since its inception i.e. nothing has changed so the taxpayer respectfully requests that the IRS confirm its status as a public charity. Part I, Line 12f: Supported Org Not Named in Organizing Documents false true 1929327 172437 1756890 472974 49445 423529 2180419 Development costs 1501238 Loan fees Right of lease 293343 Rounding 2 1794583 Accrued interest-COO loan 255000 Lease liability-net 293343 548343 Form 990, Part VI, Section B, Line 11b No review was or will be conducted. Form 990, Part VI, Section C, Line 19 No documents available to the public. Form 990, Part XI, Line 9 Covid loan forgiveness = $30180 Form 990, Part XI, Line 9 Prior years' depreciation adjustments = -$5252 Form 990, Part XI, Line 9 Prior years' loan fee amortization = -$43513 Form 990, Part XI, Line 9 Unreconciled difference = $3339 Consolidation of two entities for reporting 2024 operations This Form 990 contains the combined accounting for two related entities:1. Shadetree Historical Artisian Development Engine FIN 82-1271323 and,2. Shadetree Affordable Housing LP FIN 87-1145383Shadetree Affordable Housing LP is a one-partner partnership and is being treated as a federal disregarded entity for tax purposes for tax year 2024 in accordance with FTB Notice 2019-06. Both entities share same address and management. Shadetree Affordable Housing LP 48 5th Street Oakland CA 94606 871145383 Provide affordable housing to low-income CA residents CA 318321 4453135 Shadetree Historical Artisan Development false false false false false false false false false false false false false false false false false false false